# 租税特別措置法 / Act on Special Measures Concerning Taxation — 附　則 (Supplementary Provisions) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 附　則 (Supplementary Provisions) — address `suppl-4171-78` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-78 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4171-78 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ## 附　則 平成一七年六月二九日法律第七八号 suppl-4171-78 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-78 · https://japanlaw.org/l/332AC0000000026/suppl-4171-78 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4171-78/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-78/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-78/art-1 **第一項** この法律は、公布の日から施行する。 suppl-4171-78/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-78/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-78/art-1/par-1 This Act comes into effect on the date of promulgation. machine translation, not official ### 第十六条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4171-78/art-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-78/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4171-78/art-16 **第一項** この法律（附則第一条ただし書に規定する規定については、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-4171-78/art-16/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-78/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-78/art-16/par-1 With regard to the application of penal provisions to acts committed before this Act (or, for the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where prior laws are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4171-78/art-16/par-1: この条 → 租税特別措置法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4171-78/art-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-78/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4171-78/art-16 - suppl-4171-78/art-16/par-1: 附則第一条 → 租税特別措置法 附則第一条 (Supplementary Provisions, Article 1), suppl-4171-78/art-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-78/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-78/art-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第十六条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-78/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-78/art-16/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-455, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07